Select the necessary words from the list of possibilities to complete the following statements. Statements 1. Variables sampling plans are typically used for procedures. In performing tests of controls, the auditors are primarily concerned with the risk of assessing 2. 3. 4. 5. When the auditors estimate sampling risk using professional judgment rather than by using the laws of probability, they are said to be using. The term subgroups. sampling. refers to the process of dividing a population into relatively homogeneous To use attributes sampling tables, the auditors must stipulate the desired risk of assessing control risk too low, the expected deviation rate in the population, and the desired. Answer